Advanced Fiduciary Tax Workshop

Course Details

Date

Wednesday, October 24, 2018

8:30am – 4:30pm
(Registration: 8:00am)

Location

Prince Waikiki

100 Holomoana Street

Honolulu, HI 96815

808-956-1111

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Course Number

AFTW

CPE Credit

8.0 hours CPE credit

Instructor

Level of Knowledge

Advanced

Vendor

Accountant's Education Services (AES)

Prerequisites

Completion of Fiduciary Tax Workshop

Description

This course will enhance practitioners knowledge and understanding of the rules that apply to preparing Form 1041 for an estate or trust.

Objectives

  • List the six steps in calculating taxable income, including the 3.8% Medicare tax
  • Calculate the Alternative Minimum Tax and AMT adjustments on Schedule K-1
  • Identify distributions that are excepted from the distribution rules and variable tier rules
  • Determine the effect of charitable contributions on Tier 1 beneficiaries
  • Describe the options for distributions of property, including specific bequests, Kenan transfers, and distributions of property that fall within the distribution rules
  • Illustrate the advantages and disadvantages of the 643(e)(3) election
  • Review marital deduction formula clauses
  • Explain the Estate of Hubert regulations and the effect of administrative expenses on the marital deduction. M Apply the separate share rule to trusts and estates
  • Discuss the deduction and the allocation of the deduction under 199A for qualified business income
  • Define income in respect of a decedent and deductions in respect of a decedent, and identify expenses on final return of decedent
  • Identify distribution options for retirement plans and IRAs
  • Recognize the tax treatment of trusts including marital trusts, credit shelter trusts, grantor trusts, intentionally defective grantor trusts, living trusts, dynasty trusts, QSSTs, and ESBTs
  • Discuss excess deductions in year of termination and allocation of the deduction for QPAI
  • Describe the use of a charitable remainder trust

Course Pricing

Early Registration Member Fee

Applicable if you are a HSCPA member in good standing and register by October 20, 2018.

$275.00
Member Fee

Applicable if you are a HSCPA member in good standing.

$325.00
Early Registration Non-Member Fee

Applicable if you are not a HSCPA and register by October 20, 2018.

$425.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$475.00
Neighbor Island Discount

Applicable for Neighbor Island members in good standing

-$75.00
Associate Neighbor Island Discount

Applicable for Associate Neighbor Island members in good standing

-$25.00
Your Price $475.00

CPE Choice

Learn more about CPE Choice.
CPE Choice Fee $240.00

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